https://www.taxtmi.com/caselaws?id=787647 Petitioner challenged GST recovery proceedings initiated after the alleged taxpayer's death and sought procedural protections; the court applied the principle of procedural fairness and held that where proceedings and orders post date the taxpayer's death and the record lacks reasons or consideration of the petitioner's reply, the available remedial measure is to grant a fresh opportunity to be heard and obtain documents. Outcome: petitioner entitled to a fresh hearing before the competent GST authority, which must pass a fresh order in accordance with law; substantive challenges to statutory provisions remain undecided and for reconsideration by the authority. en-us Wed, 04 Mar 2026 00:00:00 +0530 Tue, 10 Mar 2026 08:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787647 Petitioner challenged GST recovery proceedings initiated after the alleged taxpayer's death and sought procedural protections; the court applied the principle of procedural fairness and held that where proceedings and orders post date the taxpayer's death and the record lacks reasons or consideration of the petitioner's reply, the available remedial measure is to grant a fresh opportunity to be heard and obtain documents. Outcome: petitioner entitled to a fresh hearing before the competent GST authority, which must pass a fresh order in accordance with law; substantive challenges to statutory provisions remain undecided and for reconsideration by the authority. Case-Laws GST Wed, 04 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787647